https://www.taxtmi.com/caselaws?id=791111 A reassessment framed without issuing the mandatory notice under section 143(2) is jurisdictionally defective, because the notice requirement is mandatory and its omission renders the reassessment void ab initio. On that basis, a revisional order under section 263 cannot survive where it is founded on a non est reassessment, since revisional jurisdiction presupposes a valid assessment order. The result stated in the text is that both the reassessment and the section 263 order were annulled, and the assessee succeeded on the jurisdictional challenge. en-us Tue, 28 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791111 A reassessment framed without issuing the mandatory notice under section 143(2) is jurisdictionally defective, because the notice requirement is mandatory and its omission renders the reassessment void ab initio. On that basis, a revisional order under section 263 cannot survive where it is founded on a non est reassessment, since revisional jurisdiction presupposes a valid assessment order. The result stated in the text is that both the reassessment and the section 263 order were annulled, and the assessee succeeded on the jurisdictional challenge. Case-Laws Income Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791111